Companies established in Romania may apply the special VAT exemption scheme for small enterprises in other Member States of the European Union, in accordance with Article 310¹ of the Fiscal Code. However, applying this scheme entails quarterly reporting obligations, regulated by ANAF Order No. 2509/2025.
Reporting Obligation
Taxable persons established in Romania who apply the VAT exemption in at least one other Member State are required to submit an informative quarterly report, exclusively by electronic means.
The report:
- is submitted for each calendar quarter;
- has a deadline of the last calendar day of the month following the quarter, even if this day is non-working;
- is completed in euros;
- must be submitted even in the absence of transactions (value “0”).
Content of the Report
The report includes:
- the total value of supplies of goods and/or services performed in Romania;
- the total value of transactions carried out in each EU Member State, regardless of whether the exemption scheme applies in that Member State;
- separate reporting for Member States that apply different thresholds depending on economic sectors.
Corrective Report and Interim Report
- Errors are corrected by submitting a corrective report.
- If the individual identification code is assigned in a quarter subsequent to that of the prior notification, an interim report must be submitted for the period between the notification and the end of the quarter.
Threshold Monitoring and Exchange of Information
ANAF automatically verifies, through its IT system, compliance with the annual threshold of EUR 100,000, applicable exclusively to transactions carried out outside Romania.
Failure to submit the report triggers:
- an electronic notification within 5 working days;
- transmission of information to the tax authorities of the relevant Member States within 15 working days;
- inclusion of the taxpayer on lists used by audit and control bodies.
Competent Authority
The management of reports is carried out by the Tax Administration for Non-Resident Taxpayers within the Bucharest Regional General Directorate of Public Finance (DGRFP Bucharest).